Residual income is an appropriate performance measure for which type of responsibility centre?

The discount rate at which the net present value (NPV) is zero is known as the

An organization has a decentralized structure in which division A supplies division B with an intermediate product for which there is no external market. Division B carries out further processing and then sells the final product on the external market. Due to organizational policy the current transfer pricing basis is variable cost.
The manager of division A has stated, "The current transfer price is unfair because it does not enable us to recoup our costs".
The manager of division B has stated, "The current transfer pricing system enables us to quote competitive prices for the finished product".
The Chief Executive of the organization is considering imposing a transfer pricing policy that uses dual pricing.
Dual pricing would:

SkillWeave Industries are focused on managing the risk of selling their cars to the region due to economic turmoil, and have now begun using funds from sales in the region to fund supplier purchases from that region to reduce the risk from the volatile currency. However, SkillWeave want to go a step further and make the risk even less sizeable.
Which of the following is a method by which SkillWeave can operate in the market and transfer the risk of exchange rate exposure to another party?

Which of the following statements are fundamental concepts that underlie the Beyond Budgeting approach?
1. Use traditional budgeting in conjunction with other techniques.
2. Use adaptive management processes rather than the more rigid annual budget.
3. Move towards devolved networks rather than centralized hierarchies.
4. Move towards centralized hierarchies rather than devolved networks.